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I voted for the first option; as soon as I have the opportunity, I will write/confirm the report. If the opponent doesn't confirm within a short time, I try to remind them or send a link. However, if there's still no response after that, I stop communicating. This doesn't affect my preferences, as I don't play often and usually prefer to play only 1-2 games (selection) with an opponent. However, there are players I've played with more often: Uran, Napalm, Sem_56, logistik. And 3 players I've played with 5 or more times: Izgoy767, Wlk777, Redwhait.
In principle, we could add a rule: reports (without confirmation) are counted if there's an ICQ log showing a reminder to the opponent and no response within a week. The nickname of such a player would be added to a list of "inactive players."
P.S. Dream knows that I've encountered such "inactive" players on the portal, on HW, and on Metr:Dland.